According to the Federal Law "On the Securities Market" No. 39-FZ, An individual is entitled to have only one contract for the maintenance IIS. In the event of a new maintenance agreement IIS the previously concluded contract must be terminated within a month. A professional participant of the securities market concludes an agreement for the maintenance of IIS, if the individual has declared in writing, that he does not have an agreement with another professional participant for the maintenance of IIS or that such an agreement will be terminated no later than one month (P. 2 Art. 10.2-1 Federal Law No. 39-FZ).
At the same time, the Tax Code establishes, what is necessary to receive tax benefits, so that during the term of the contract for maintaining IIS, the citizen has only one individual investment account. There is only one exception to this rule.: duplication is possible in case of transfer of assets from one IIS to another, open to the same face (sub. 3 P. 3 Art. 219.1 NK RF, sub. 3 P. 4 Art. 219.1 NK RF). Given the restrictions in the Federal Law "On the Securities Market", it turns out, that within the framework of the transfer, duplication is possible only within a month with the condition of closing the previous IIS.
In this way, tax inspectors have the right to refuse you a deduction, regardless of its type - for contributions or for income, if a:
- the term of transfer of IIS from one professional participant to another was more than a month;
- you have two contracts for the maintenance of IIS at the same time and the closure of one IIS does not take place within the framework of the transfer. In this case, the reason and the duration of the duplication are not important.. It also doesn't matter, for example, that one IIS is empty, and transactions are conducted only on the second account. The very fact of doubling is important.
Means, if the condition is not met, that there should be only one IIS maintenance agreement at a time, then deductions (for contributions / on income) not submitted for the first, not for the second time. This position is confirmed by the Federal Tax Service of Russia in a letter from 21.01.2021 N BS-19-11 / 22 @.
If for one IIS you have already managed to get a deduction for contributions, then when doubling accounts you lose the right to it. In this case, it is necessary to make a refund of the amount received., and the inspectorate has the right to charge penalties.
Some wonder: how do inspectors learn about contracts for the maintenance of IIS? The information resources of the tax authorities contain information about the presence of IIS in individuals, since the professional participant is obliged to report the opening or closing of the IIS to the tax office at the place of his location within three days from the date of the corresponding event (P. 15 Art. 226.1 NK RF).
